Her topic for the event first appeared in the Alabama Law Review, “An Argument for Tax Reform Based on Judeo-Christian Ethics,” which she wrote as a thesis for a master's degree in theology from an evangelical seminary. The article sparked a tax reform movement in Alabama that achieved national attention. The movement was chronicled in the Wall Street Journal and recognized by the New York Times Magazine as one of the 50 best innovative ideas of 2003. The article now appears as the centerpiece of a small book, The Least of These: Fair Taxes and the Moral Duty of Christians (Cliff Road Books, 2003).